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SOUTH SIDE LANDFILL, INC. v. U.S.

No. 1:95-CV-220.

282 F.Supp.2d 600 (2003)

SOUTH SIDE LANDFILL, INC., Landfill Management Co., Randolph Farms, Inc., Ralph and Mina Balkema, and John and Dorothy Balkema, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Michigan, Southern Division.

August 1, 2003.

Attorney(s) appearing for the Case

Scott R. Sikkenga, Kalamazoo, MI, Theodore A. Schwartz, Damon R. Sedita, Montclair, NJ, for Plaintiffs.

Michael L. Shiparski, Grand Rapids, MI, Stephen T. Lyons, Washington, DC, for Defendant.

OPINION

QUIST, District Judge.

Plaintiffs, South Side Landfill, Inc., Landfill Management Co., Randolph Farms, Inc., Ralph and Mina Balkema, and John and Dorothy Balkema, filed this action against the United States ("Government" or "I.R.S.") pursuant to 26 U.S.C. § 7422 seeking a refund of taxes for the years 1989 to 1992. Each of the corporate plaintiffs owns and operates a landfill. Plaintiffs...

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